{"id":32470,"date":"2014-02-06T10:10:13","date_gmt":"2014-02-06T01:10:13","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=32470"},"modified":"2016-06-22T14:03:29","modified_gmt":"2016-06-22T05:03:29","slug":"management-accounting-article-28","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/management-accounting-article-28\/","title":{"rendered":"\u8a2d\u5099\u6295\u8cc7\u6e1b\u7a0e\u3092\u6b63\u3057\u304f\u6d3b\u7528\u3057\u3066\u5f37\u3044\u4f01\u696d\u3092\u3064\u304f\u308b\uff5e\u8a2d\u5099\u6295\u8cc7\u306b\u304a\u3051\u308b\u7ba1\u7406\u4f1a\u8a08\u306e\u30dd\u30a4\u30f3\u30c8\uff5e\u3000\u3010\u7b2c\uff13\u56de\u3011\u300c\u8a2d\u5099\u6295\u8cc7\u306b\u304a\u3051\u308b\u5b9f\u52d9\u4e0a\u306e\u554f\u984c\u70b9\u300d\u2015\u610f\u601d\u6c7a\u5b9a\uff5e\u56de\u53ce\u2015"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: 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\/>\n\u3053\u306e\u5834\u5408\u3001\u7d4c\u55b6\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u5074\u3067\u306f\u3001\u300c\u8a2d\u5099\u6295\u8cc7\u306b\u3088\u3063\u3066\u53d7\u6ce8\u304c\u5897\u3048\u3001\u58f2\u4e0a\u306b\u3064\u306a\u304c\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u6295\u8cc7\u3059\u3079\u304d\u3060\u300d\u3068\u3044\u3046\u5224\u65ad\u3084\u3001\u300c\u8a2d\u5099\u6295\u8cc7\u3092\u3057\u306a\u3051\u308c\u3070\u4eca\u5f8c\u306e\u53d7\u6ce8\u3084\u54c1\u8cea\u7dad\u6301\u306b\u652f\u969c\u3092\u304d\u305f\u3059\u4ee5\u4e0a\u3001\u6295\u8cc7\u306f\u3084\u3080\u306a\u3057\u300d\u3068\u3044\u3046\u5224\u65ad\u3092\u304f\u3060\u3059\u3053\u3068\u3082\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3060\u308d\u3046\u304b\u3002<\/p>\n<p>\u3053\u3053\u3067\u306e\u843d\u3068\u3057\u7a74\u306f\u3001\u300c\u53d7\u6ce8\u304c\u7dad\u6301\u3067\u304d\u305f\u308a\u3001\u65b0\u898f\u58f2\u4e0a\u304c\u8a08\u4e0a\u3055\u308c\u308b\u3053\u3068\u306f\u3068\u3066\u3082\u5927\u4e8b\u306a\u3053\u3068\u3060\u304c\u3001\u8a2d\u5099\u6295\u8cc7\u306b\u3088\u3063\u3066\u6b63\u5473\u306e\u73fe\u91d1\u7372\u5f97\uff08\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30a4\u30f3\u30d5\u30ed\u30fc\uff09\u304c\u5b9f\u73fe\u3067\u304d\u308b\u306e\u304b\u300d\u3068\u3044\u3046\u70b9\u304c\u691c\u8a3c\u3055\u308c\u3066\u3044\u306a\u3044\u3053\u3068\u3067\u3042\u308b\u3002<br \/>\n\u8a2d\u5099\u6295\u8cc7\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\uff65\u30a2\u30a6\u30c8\u30d5\u30ed\u30fc\u304c\u53d7\u6ce8\u7dad\u6301\u3084\u58f2\u4e0a\u5897\u52a0\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\uff65\u30a4\u30f3\u30d5\u30ed\u30fc\u3092\u4e0a\u56de\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u7d50\u679c\u7684\u306b\u8cc7\u91d1\u7e70\u308a\u3092\u60aa\u5316\u3055\u305b\u308b\u306b\u3059\u304e\u306a\u3044\u3002\u3082\u3061\u308d\u3093\u3001\u53d7\u6ce8\u7dad\u6301\u3084\u65b0\u898f\u5206\u91ce\u3078\u306e\u53c2\u5165\u304c\u3001\u91d1\u92ad\u4fa1\u5024\u3067\u6e2c\u308c\u306a\u3044\u4fa1\u5024\u3084\u4ed6\u306e\u4e8b\u696d\u3078\u306e\u76f8\u4e57\u52b9\u679c\u3092\u751f\u3093\u3067\u3044\u308b\u3053\u3068\u304c\u660e\u3089\u304b\u3067\u3042\u308c\u3070\u3001\u305d\u306e\u5f71\u97ff\u3082\u8e0f\u307e\u3048\u3066\u3001\u7dcf\u5408\u7684\u306b\u6295\u8cc7\u53ef\u5426\u3092\u5224\u65ad\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u7b46\u8005\u306e\u7d4c\u9a13\u4e0a\u3001\u55b6\u696d\u90e8\u9580\u3084\u88fd\u9020\u90e8\u9580\u306e\u7acb\u5834\u3067\u306f\u3001\u58f2\u4e0a\u7dad\u6301\u30fb\u62e1\u5927\u3084\u54c1\u8cea\u6c34\u6e96\u306e\u7dad\u6301\u304c\u6700\u512a\u5148\u3055\u308c\u3001\u4f8b\u3048\u3070\u3001\u53d6\u7de0\u5f79\u4f1a\u3084\u7a1f\u8b70\u66f8\u306a\u3069\u3067\u3001\u300c\u65b0\u898f\u53d7\u6ce8\u300d\u300c\u53d7\u6ce8\u7dad\u6301\u300d\u300c\u54c1\u8cea\u7ba1\u7406\uff08\u7dad\u6301\uff09\u300d\u304c\u3001\u7d4c\u55b6\u8005\u3084\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u306e\u8033\u306b\u5fc3\u5730\u3088\u304f\u97ff\u304f\u3001\u3044\u308f\u3070\u201c\u6bba\u3057\u6587\u53e5\u201d\u3068\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u304c\u591a\u3044\u3068\u611f\u3058\u3066\u3044\u308b\u3002\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u8ca1\u52d9\u3084\u7d4c\u7406\u90e8\u9580\u306e\u7acb\u5834\u304b\u3089\u306f\u3001\u305d\u306e\u8a2d\u5099\u5c0e\u5165\u52b9\u679c\u304c\u30c8\u30fc\u30bf\u30eb\u3068\u3057\u3066\u3001\u4f01\u696d\u306e\u6b63\u5473\u30ad\u30e3\u30c3\u30b7\u30e5\u3092\u5897\u3084\u3059\u52b9\u679c\u304c\u3042\u308b\u304b\u5426\u304b\u3092\u69d8\u3005\u306a\u89d2\u5ea6\u304b\u3089\u614e\u91cd\u304b\u3064\u5ba2\u89b3\u7684\u306b\u691c\u8a3c\u3059\u3079\u304d\u3067\u3042\u308b\u3002<\/p>\n<p>\u6b21\u306b\u591a\u3044\u554f\u984c\u3068\u3057\u3066\u306f\u3001\u7a1f\u8b70\u66f8\u3084\u53d6\u7de0\u5f79\u4f1a\u306e\u8b70\u6848\u306b\u306f\u3001\u8a2d\u5099\u6295\u8cc7\u306e\u5fc5\u8981\u6027\u3084\u6280\u8853\u7684\u80cc\u666f\u306a\u3069\u306e\u300c\u5b9a\u6027\u7684\uff08\u6587\u7ae0\u7b49\u306b\u3088\u308b\uff09\u52b9\u679c\u300d\u306f\u8a73\u7d30\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u306e\u3001\u300c\u5b9a\u91cf\u7684\uff08\u91d1\u984d\u30fb\u6570\u5024\u7b49\u306b\u3088\u308b\uff09\u52b9\u679c\u300d\u306f\u3042\u307e\u308a\u8a18\u8f09\u3055\u308c\u3066\u3044\u306a\u3044\u3053\u3068\u3067\u3042\u308b\u3002<br \/>\n\u3082\u3061\u308d\u3093\u3001\u6700\u4f4e\u9650\u306e\u60c5\u5831\u3068\u3057\u3066\u3001\u8cfc\u5165\u91d1\u984d\u3001\u652f\u6255\u65b9\u6cd5\uff08\u81ea\u5df1\u8abf\u9054\u304b\u30ea\u30fc\u30b9\u304b\u3001\u652f\u6255\u671f\u9593\u306a\u3069\uff09\u3001\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u3001\u51e6\u5206\u4fa1\u5024\u306a\u3069\u306f\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3068\u601d\u3046\u304c\u3001\u672c\u6765\u3001\u8a2d\u5099\u6295\u8cc7\u5224\u65ad\u306b\u969b\u3057\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u70b9\u3082\u304d\u3061\u3093\u3068\u691c\u8a3c\u3055\u308c\u3066\u3044\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u305f\u3081\u3001\u305c\u3072\u4e00\u5ea6\u30c1\u30a7\u30c3\u30af\u3092\u3057\u3066\u3082\u3089\u3044\u305f\u3044\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/12\/keieikanri3-1.png\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-33397\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/12\/keieikanri3-1.png\" alt=\"\" width=\"650\" height=\"411\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/12\/keieikanri3-1.png 882w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/12\/keieikanri3-1-300x189.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p>\u4e0a\u8a18\u306f\u3042\u304f\u307e\u3067\u4e00\u4f8b\u3067\u3042\u308b\u305f\u3081\u3001\u5404\u4f01\u696d\u306e\u72b6\u6cc1\u306b\u3088\u3063\u3066\u306f\u3001\u3053\u308c\u3089\u4ee5\u5916\u306b\u3082\u69d8\u3005\u306a\u30c1\u30a7\u30c3\u30af\u9805\u76ee\u306f\u3042\u308b\u3060\u308d\u3046\u3002\u3053\u3053\u3067\u91cd\u8981\u306a\u3053\u3068\u306f\u3001\u3053\u308c\u3089\u306e\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u3092\u7528\u3044\u308b\u306a\u3069\u3057\u3066\u3001\u8a2d\u5099\u6295\u8cc7\u6848\u306e\u691c\u8a0e\u624b\u7d9a\u3092\u6240\u5b9a\u306e\u4ed5\u7d44\u307f\u3068\u3057\u3066\u6a19\u6e96\u5316\u3057\u3066\u904b\u7528\u3059\u308b\u3053\u3068\u3067\u3042\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u8a2d\u5099\u6295\u8cc7\u306e\u610f\u601d\u6c7a\u5b9a\u306e\u30ec\u30d9\u30eb\u30a2\u30c3\u30d7\u306b\u306f\u300c\u8a2d\u5099\u6295\u8cc7\u306e\u7d4c\u6e08\u6027\u8a08\u7b97\u300d\u306e\u7406\u89e3\u304c\u5fc5\u8981\u3068\u306a\u308b\u304c\u3001\u3053\u308c\u306b\u3064\u3044\u3066\u306f<strong>\u7b2c\uff15\u56de<\/strong>\u3067\u89e3\u8aac\u3059\u308b\u3002<\/p>\n<p><strong>\u2461\u3000\u8a2d\u5099\u6295\u8cc7\u306e\u56de\u53ce\u6bb5\u968e\uff08\u6295\u8cc7\u5f8c\uff5e\u7a3c\u50cd\u4e2d\uff09<\/strong><\/p>\n<p>\u7b46\u8005\u306e\u7d4c\u9a13\u4e0a\u3001\u4f01\u696d\u5b9f\u52d9\u306b\u304a\u3051\u308b\u8a2d\u5099\u6295\u8cc7\u306e\u554f\u984c\u306e\u5927\u534a\u306f\u3001\u3053\u306e\u6bb5\u968e\u306b\u3042\u308b\u3068\u3044\u3063\u3066\u3082\u904e\u8a00\u3067\u306f\u306a\u3044\u3002\u8a2d\u5099\u6295\u8cc7\u306e\u610f\u601d\u6c7a\u5b9a\u6bb5\u968e\u3067\u306f\u614e\u91cd\u306b\u8b70\u8ad6\u3057\u305f\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u3072\u3068\u305f\u3073\u8a2d\u5099\u6295\u8cc7\u304c\u5b9f\u884c\u3055\u308c\u3066\u7a3c\u50cd\u4e2d\u306b\u306a\u3063\u3066\u3057\u307e\u3046\u3068\u3001\u300c\u5f53\u521d\u60f3\u5b9a\u3057\u305f\u52b9\u679c\u304c\u51fa\u3066\u3044\u308b\u306e\u3060\u308d\u3046\u304b\u300d\u3068\u3044\u3046\u89b3\u70b9\u3067\u6279\u5224\u7684\u306b\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u3055\u308c\u308b\u3053\u3068\u306f\u6848\u5916\u5c11\u306a\u3044\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u901a\u5e38\u3001\u8a2d\u5099\u6295\u8cc7\u6642\u306b\u306f\u300c\u6700\u65b0\u92ed\u306e\u30de\u30b7\u30f3\u5c0e\u5165\u306b\u3088\u308a\u3001\u98db\u8e8d\u7684\u306b\u751f\u7523\u6027\u304c\u30fb\u30fb\u30fb\u300d\u3068\u3044\u3046\u5f62\u3067\u83ef\u3084\u304b\u306a\u5834\u9762\u3092\u7d4c\u9a13\u3059\u308b\u304c\u3001\u6570\u5e74\u5f8c\u305d\u306e\u52b9\u679c\u304c\u672c\u5f53\u306b\u767a\u63ee\u3055\u308c\u3066\u3044\u308b\u304b\u3001\u591a\u984d\u306e\u6295\u8cc7\u984d\u306b\u898b\u5408\u3046\u3082\u306e\u3067\u3042\u3063\u305f\u304b\u3092\u691c\u8a3c\u3059\u308b\u3053\u3068\u306f\u3001\u4eba\u9593\u306e\u5fc3\u7406\u3068\u3057\u3066\u306a\u304b\u306a\u304b\u52c7\u6c17\u304c\u3044\u308b\u3053\u3068\u3067\u3042\u308b\u3002\u4f59\u8ac7\u3067\u3042\u308b\u304c\u3001\u3053\u308c\u306f\u4f01\u696d\u306e\u6d77\u5916\u9032\u51fa\u3084M&amp;A\u7b49\u306e\u5834\u5408\u3082\u540c\u3058\u3067\u3042\u308a\u3001\u9032\u51fa\u6642\u3084M&amp;A\u5b9f\u884c\u6642\u306f\u83ef\u3084\u304b\u306a\u96f0\u56f2\u6c17\u306b\u591a\u304f\u306e\u95a2\u4fc2\u8005\u304c\u5c06\u6765\u306e\u30d0\u30e9\u8272\u3092\u5922\u898b\u308b\u306e\u3067\u3042\u308b\u304c\u3001\u3072\u3068\u305f\u3073\u98a8\u5411\u304d\u304c\u5909\u308f\u308b\u3068\u591a\u304f\u306e\u8005\u304c\u300c\u3053\u306e\u610f\u601d\u6c7a\u5b9a\u306e\u5f53\u4e8b\u8005\u3067\u306f\u306a\u3044\u300d\u3068\u3057\u3066\u5b9f\u614b\u304b\u3089\u76ee\u3092\u80cc\u3051\u308b\u306e\u3067\u3042\u308b\u3002\u5b9f\u52d9\u3067\u975e\u5e38\u306b\u5927\u5909\u306a\u306e\u306f\u3001\u6d77\u5916\u304b\u3089\u306e\u4e8b\u696d\u64a4\u9000\u3067\u3042\u3063\u305f\u308a\u3001M&amp;A\u5f8c\u3001\u9045\u3005\u3068\u3057\u3066\u9032\u307e\u306a\u3044\u7d71\u5408\u4f5c\u696d\u3067\u3042\u3063\u305f\u308a\u3059\u308b\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u8a71\u3092\u623b\u3059\u3068\u3001\u65e5\u5e38\u7684\u306b\u8a2d\u5099\u306b\u63a5\u3057\u3066\u3044\u308b\u8005\u3067\u3042\u308c\u3070\u3042\u308b\u307b\u3069\u3001\u8a2d\u5099\u6295\u8cc7\u52b9\u679c\u306b\u5bfe\u3057\u3066\u3001\u3046\u3059\u3046\u3059\u7591\u554f\u3092\u62b1\u304f\u3053\u3068\u3082\u591a\u3044\u3002\u3068\u3053\u308d\u304c\u3001\u300c\u5f53\u521d\u60f3\u5b9a\u3057\u305f\u7a0b\u306e\u6295\u8cc7\u52b9\u679c\u304c\u51fa\u3066\u3044\u306a\u3044\u300d\u3053\u3068\u3092\u660e\u3089\u304b\u306b\u3057\u305f\u9014\u7aef\u3001\u81ea\u3089\u306e\u8cac\u4efb\u3092\u8ffd\u53ca\u3055\u308c\u308b\u3053\u3068\u3082\u591a\u304f\u3001\u305d\u308c\u3092\u304a\u305d\u308c\u308b\u3042\u307e\u308a\u3001\u5b9f\u614b\u306b\u76ee\u3092\u3064\u3076\u308b\u3053\u3068\u3082\u591a\u3044\u3068\u601d\u308f\u308c\u308b\u3002\u305d\u306e\u7d50\u679c\u3001\u4f1a\u793e\u3084\u5de5\u5834\u306e\u7247\u9685\u306b\u306f\u3001\u5c0e\u5165\u6642\u306f\u6700\u65b0\u92ed\u3067\u3042\u3063\u305f\u9ad8\u4fa1\u306a\u6a5f\u68b0\u3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\/>\n\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u3053\u306e\u72b6\u614b\u3092\u653e\u7f6e\u3057\u3066\u304a\u304f\u3053\u3068\u306f\u3001\u6c34\u9762\u4e0b\u3067\u4f01\u696d\u306e\u53ce\u76ca\u6027\u3092\u8755\u3080\u3053\u3068\u306b\u3064\u306a\u304c\u308a\u3001\u3053\u308c\u3089\u306e\u30b1\u30fc\u30b9\u304c\u91cd\u306a\u308b\u3068\u3001\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u640d\u640d\u5931\u3092\u8a08\u4e0a\u3059\u308b\u6bb5\u968e\u3067\u3088\u3046\u3084\u304f\u8ca0\u306e\u907a\u7523\u306e\u5168\u5bb9\u304c\u89e3\u308b\u3053\u3068\u306b\u306a\u308a\u3001\u6700\u60aa\u306e\u5834\u5408\u3001\u300c\u6642\u3059\u3067\u306b\u9045\u3057\u300d\u3068\u3044\u3046\u5f62\u3067\u4f01\u696d\u306e\u7834\u7dbb\u306b\u3064\u306a\u304c\u308b\u5834\u5408\u3082\u3042\u308b\u3002<\/p>\n<p>\u3088\u3063\u3066\u3001\u3053\u306e\u6bb5\u968e\u3067\u4f01\u696d\u304c\u884c\u3046\u3079\u304d\u3053\u3068\u306f\u3001\u6b21\u306e\uff13\u70b9\u3067\u3042\u308b\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#0000CD;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #0000cd;\"><strong>\uff11<\/strong><\/span>\u3000 \u8a2d\u5099\u6295\u8cc7\u5f8c\u4e00\u5b9a\u671f\u9593\u3092\u7d4c\u305f\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u5f53\u521d\u60f3\u5b9a\u3057\u305f\u8a2d\u5099\u6295\u8cc7\u52b9\u679c\u304c\u9054\u6210\u3055\u308c\u3066\u3044\u308b\u304b\u5426\u304b\u3092\u5ba2\u89b3\u7684\u306a\u7acb\u5834\u304b\u3089\u3001\u4e88\u65ad\u3092\u6301\u305f\u305a\u306b\u691c\u8a3c\u5831\u544a\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #0000cd;\"><strong>\uff12<\/strong><\/span>\u3000\u7d4c\u55b6\u8005\u3084\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u306f\u3001\u904e\u53bb\u306e\u6295\u8cc7\u6848\u4ef6\u3092\u5e38\u306b\u7701\u307f\u308b\u52c7\u6c17\u3092\u6301\u3061\u3001\u3082\u3057\u3082\u3001\u5f53\u521d\u306e\u60f3\u5b9a\u3092\u4e0b\u56de\u308b\u72b6\u6cc1\u3067\u3042\u308b\u5834\u5408\u3001\u8a2d\u5099\u6295\u8cc7\u6226\u7565\u306e\u5909\u66f4\u3092\u9069\u6642\u9069\u5207\u306b\u8b70\u8ad6\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #0000cd;\"><strong>\uff13<\/strong><\/span>\u3000\u7d50\u679c\u7684\u306b\u8a2d\u5099\u6295\u8cc7\u304c\u5931\u6557\u306b\u7d42\u308f\u3063\u305f\u5834\u5408\u306b\u3082\u3001\u305d\u306e\u539f\u56e0\u3092\u771f\u646f\u306b\u5206\u6790\u3057\u3001\u6b21\u306e\u8a2d\u5099\u6295\u8cc7\u6848\u4ef6\u306b\u304a\u3044\u3066\u305d\u306e\u53cd\u7701\u3092\u6d3b\u304b\u3059\u3002<\/p>\n<\/div>\n<p>\u306a\u304a\u3001\u8a2d\u5099\u6295\u8cc7\u5931\u6557\u306e\u8cac\u4efb\u306f\u8d77\u6848\u90e8\u9580\u3060\u3051\u306b\u3042\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u305d\u308c\u3092\u8a0e\u8b70\u3057\u610f\u601d\u6c7a\u5b9a\u3057\u305f\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u306b\u3053\u305d\u3042\u308b\u3053\u3068\u3092\u53d7\u3051\u6b62\u3081\u3001\u6226\u72af\u63a2\u3057\u3068\u8cac\u4efb\u8ffd\u53ca\u306b\u7d42\u59cb\u3057\u306a\u3044\u3053\u3068\u304c\u5927\u4e8b\u3067\u3042\u308b\u3002\u7b46\u8005\u306e\u7d4c\u9a13\u4e0a\u3001\u8cac\u4efb\u8ffd\u53ca\u306e\u307f\u306b\u7126\u70b9\u304c\u3042\u305f\u308b\u3068\u3001\u73fe\u5834\u306f\u5b9f\u614b\u3092\u5305\u307f\u96a0\u3059\u65b9\u5411\u306b\u8d70\u308a\u3001\u305d\u306e\u5f8c\u306e\u7d4c\u55b6\u7ba1\u7406\u306b\u91cd\u5927\u306a\u30de\u30a4\u30ca\u30b9\u52b9\u679c\u3092\u53ca\u307c\u3059\u3053\u3068\u306b\u306a\u308b\u3068\u611f\u3058\u3066\u3044\u308b\u3002<\/p>\n<p style=\"text-align: center;\"><span style=\"color: #ff6600;\"><strong>\uff0a\u3000\u3000\u3000\uff0a\u3000\u3000\u3000\uff0a<\/strong><\/span><\/p>\n<p>\u6b21\u56de\u306f\u5f15\u304d\u7d9a\u304d\u3001\u8a2d\u5099\u6295\u8cc7\u306e\u7d42\u4e86\u30fb\u64a4\u9000\u5c40\u9762\u306b\u304a\u3051\u308b\u5b9f\u52d9\u4e0a\u306e\u554f\u984c\u3068\u8a2d\u5099\u6295\u8cc7\u5b9f\u52d9\u3092\u901a\u3057\u3066\u306e\u30c1\u30a7\u30c3\u30af\u30dd\u30a4\u30f3\u30c8\u306a\u3069\u3092\u89e3\u8aac\u3057\u3066\u3044\u304f\u3002<\/p>\n<p style=\"text-align: right;\">\u00a0<span style=\"text-align: right;\">\uff08\u4e86\uff09<\/span><\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u8a2d\u5099\u6295\u8cc7\u6e1b\u7a0e\u3092\u6b63\u3057\u304f\u6d3b\u7528\u3057\u3066\u5f37\u3044\u4f01\u696d\u3092\u3064\u304f\u308b\uff5e\u8a2d\u5099\u6295\u8cc7\u306b\u304a\u3051\u308b\u7ba1\u7406\u4f1a\u8a08\u306e\u30dd\u30a4\u30f3\u30c8\uff5e\u300d\u306f\u3001\u9694\u9031\u306e\u63b2\u8f09\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<\/p><\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u7b46\u8005\u306e\u7d4c\u9a13\u4e0a\u3001\u55b6\u696d\u90e8\u9580\u3084\u88fd\u9020\u90e8\u9580\u306e\u7acb\u5834\u3067\u306f\u3001\u58f2\u4e0a\u7dad\u6301\u30fb\u62e1\u5927\u3084\u54c1\u8cea\u6c34\u6e96\u306e\u7dad\u6301\u304c\u6700\u512a\u5148\u3055\u308c\u3001\u4f8b\u3048\u3070\u3001\u53d6\u7de0\u5f79\u4f1a\u3084\u7a1f\u8b70\u66f8\u306a\u3069\u3067\u3001\u300c\u65b0\u898f\u53d7\u6ce8\u300d\u300c\u53d7\u6ce8\u7dad\u6301\u300d\u300c\u54c1\u8cea\u7ba1\u7406\uff08\u7dad\u6301\uff09\u300d\u304c\u3001\u7d4c\u55b6\u8005\u3084\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u306e\u8033\u306b\u5fc3\u5730\u3088\u304f\u97ff\u304f\u3001\u3044\u308f\u3070\u201c\u6bba\u3057\u6587\u53e5\u201d\u3068\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u304c\u591a\u3044\u3068\u611f\u3058\u3066\u3044\u308b\u3002\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u8ca1\u52d9\u3084\u7d4c\u7406\u90e8\u9580\u306e\u7acb\u5834\u304b\u3089\u306f\u3001\u305d\u306e\u8a2d\u5099\u5c0e\u5165\u52b9\u679c\u304c\u30c8\u30fc\u30bf\u30eb\u3068\u3057\u3066\u3001\u4f01\u696d\u306e\u6b63\u5473\u30ad\u30e3\u30c3\u30b7\u30e5\u3092\u5897\u3084\u3059\u52b9\u679c\u304c\u3042\u308b\u304b\u5426\u304b\u3092\u69d8\u3005\u306a\u89d2\u5ea6\u304b\u3089\u614e\u91cd\u304b\u3064\u5ba2\u89b3\u7684\u306b\u691c\u8a3c\u3059\u3079\u304d\u3067\u3042\u308b\u3002<\/p>\n","protected":false},"author":4407,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178,167,233,182,290],"tags":[483,454,365],"backnumber":[1730],"series":[1163],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-27 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